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SBA Inc. purchased Class 10 equipment for $80,000.00 with a CCA rate of 30.00%. Under the Accelerated Investment Rule, what is the amount of depreciation/CCA

SBA Inc. purchased Class 10 equipment for $80,000.00 with a CCA rate of 30.00%. Under the Accelerated Investment Rule, what is the amount of depreciation/CCA (capital cost allowance) that the firm can claim as a tax-deductible expense in the second year?  

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